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says Daniel Szidon, a CPA and partner in Wipfli LLP in Wausau, Wisconsin. “When CPAs work with numbers, the goal is to fully allocate costs to precise and stable cost centers,” he says. In contrast, lean focuses on accounting for costs in a manner that’s reasonably accurate. “...
water Article Application of a Low Cost Ceramic Filter for Recycling Sand Filter Backwash Water Md Shafiquzzaman * ID , Abdullah Al-Mahmud, Saleem S. AlSaleem ID and Husnain Haider Department of Civil Engineering, College of Engineering, Qassim University, Buraidah 52571, Saudi Arabia; eng.alm...
To further reduce complexity, a suboptimal equalizer based on a linear minimal mean-square error equalization was achieved at a cost of 2 dB. However, the data-aided method could drastically increase the overhead-to-payload ratio in short bursts because of additional training bits. Similarly, ...
Thus, the best design for a soil moisture sensor adaptable to various environments can be developed with low cost. In this study, we developed the copper film substrate shown in Figure 1. The circuit was prepared by etching copper on a polyethylene terephthalate (PET) film. We implemented ...
Journal of Marine Science and Engineering Article Low-Cost UAV for High-Resolution and Large-Scale Coastal Dune Change Monitoring Using Photogrammetry Quentin Laporte-Fauret 1,*, Vincent Marieu 1 , Bruno Castelle 1, Richard Michalet 1, Stéphane Bujan 1 and David Rosebery 2 1 CNRS, Université...
Material Analysis As our quadruped robot was designed with a low cost in mind, we had to choose a material for 3D printing that is both cheap and strong for fabrication. Therefore, we chose ABS plastic (Acrylonitrile butadiene styrene) as our printing material.While designing and developing our...
foods Article Rapid Analysis of Milk Using Low-Cost Pocket-Size NIR Spectrometers and Multivariate Analysis Jordi Riu 1, Giulia Gorla 2, Dib Chakif 1, Ricard Boqué 1 and Barbara Giussani 2,* 1 Department of Analytical Chemistry and Organic Chemistry, Universitat Rovira i Virgili, 43007 ...